Integrated reporting (IR) in the public sector has been put forward as a framework to help public sector entities address diverse accountability requirements while gaining a greater understanding of the ways in which they create value. This chapter has a strong focus on understanding the emergence of IR in the public sector through a multi-stakeholder approach and a governance perspective. The chapter analyses the roles and interactions of various actors included in relevant policy-making or the process of transferring IR to the public sector. In attending to how governance interactions embed IR in the public sector, the chapter highlights the meaning of the term ‘public value’ and how this meaning is orchestrated in governance interactions.
|Titel||New Trends in Public Sector Reporting : Integrated Reporting and Beyond|
|Redaktører||Francesca Manes-Rossi, Rebecca Levy Orelli|
|Status||Udgivet - 2020|
|Navn||Public Sector Financial Management|
- Transnational governance
- Governance interactions
- Multi-stakeholder approach